Supplementary Provisions, Article 3Transitional Measures Concerning Donations, etc. to Juridical Persons Contributing Significantly to the Promotion of Public Interest That Are Subject to the Donation Deduction

①The provisions of Article 217, paragraph (1), item (ii) (Scope of Juridical Persons Contributing Significantly to the Promotion of Public Interest) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act that an individual makes on or after the day of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern those specified donations that an individual made before the Effective Date.

②The provisions of Article 217-2, paragraph (3) (Scope of Specified Public Interest Trusts) of the New Order apply to money that an individual pays on or after the Effective Date to make it the trust property of a specified public interest trust prescribed in Article 78, paragraph (3) of the Income Tax Act, and the provisions then in force continue to govern money that an individual paid before the Effective Date to make it the trust property of that specified public interest trust.